Canadian Tax Research: A Practical Guide, 5th Edition

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Canadian Tax Research: A Practical Guide provides a practical framework for researching and answering tax questions and provides an extensive compilation of the information sources available for use in researching those questions. It is a valuable resource for students and new tax practitioners who need some guidance in conducting tax research problems. There are so many sources to conduct effective tax research that, beginning to solve a tax problem is a daunting task. This book will help a person confronted with a tax question to develop a game plan for conducting the tax research needed to answer that question, to know what resources are available and how to use them.

The book is organized to closely replicate the steps generally followed in solving a tax problem, structured as follows:

  • Introduction to Tax Research Outline of the process of conducting tax research such as gathering facts of the situation, identification of the issues, analysis, and conclusion
  • The Act Description of the structure of the Act and how to approach the interpretation of its provisions
  • Other Statutes Description of other statutes such as the Charter, Excise Tax Act, tax treaties, and provincial tax legislation that may be relevant in conducting tax research
  • Case Law Sources, citation, reading, and interpretation
  • Canada Revenue Agency (CRA) Publications Discussion of CRA publications and how to use them in tax research
  • Other Secondary Sources of Research Discussion of other sources including government, publishers, associations, commissions, and foundations
  • The Goods and Services Tax and Other Taxes Primary and secondary sources for GST research
  • Sample Problem Step-by-step approach through a sample tax problem for which the solutions lie in many different sources
  • Appendix Comprehensive reference lists and descriptions of sources of tax research materials and where they can be found

What's new in the fifth edition:

The new edition has been updated to take into account developments relevant to tax research during the last five years. For example, changes in conventions relating to citing tax cases, using point-in-time legislation functions and expanded documents available in the various electronic services (eg. Taxnet Pro).

New editions supplied on standing order subscription.

About Taxnet Pro

Taxnet Pro subscriptions offer the most current tax information and analysis in the areas of federal income tax, provincial taxes, and GST/HST. Home to Canadas finest tax library, Taxnet Pro helps tax practitioners stay informed through up-to-the-minute tax news, with breaking tax developments delivered through special alerts.


Practice Area:
Tax & accounting


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